https://www.taxtmi.com/circulars?id=70879 Laterals and parts suitable solely or principally for use with sprinklers or drip irrigation systems qualify under tariff heading 8424 where applicable classification principles are satisfied. Such goods attract GST at 12%, even when supplied separately from the complete system. Parts of general use that are classifiable under a heading other than 8424 attract GST at the rate applicable to their respective tariff heading. en-us Fri, 25 Jun 2021 00:00:00 +0530 Fri, 21 Aug 2026 10:55:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70879 Laterals and parts suitable solely or principally for use with sprinklers or drip irrigation systems qualify under tariff heading 8424 where applicable classification principles are satisfied. Such goods attract GST at 12%, even when supplied separately from the complete system. Parts of general use that are classifiable under a heading other than 8424 attract GST at the rate applicable to their respective tariff heading. Circulars GST - States Fri, 25 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70879